Projects of the Research Unit Corporate Taxation and Public Finance

  1. Project // 15.05. – 15.10.2018

    Update 2018 of the Country Index for Family Enterprises

    In the year 2006, ZEW had developed the Country Index for Family Enterprises on behalf of the Stiftung Familienunternehmen. The objective of this index is an international comparison of investment locations from…

  2. Project // 01.05.2018 – 31.12.2019

    Can European banks’ country-by-country reports reveal profit shifting?

    Country-by-country reporting (CbCR) aims at improving tax transparency by mandating multinational firms to disclose certain tax-related information on a per-country basis. The data is supposed to help tax…

  3. Project // 17.04.2018 – 30.06.2019

    Development of a model for the Euro reform debate

    With regard to reform blueprints for the future of the Eurozone, a comprehensive systematizing meta-analysis will be prepared. This meta-analysis will capture not only the content of the reform options,…

  4. Project // 01.02.2018 – 31.01.2020

    BAK Taxation Index 2018/2019

    In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees. From…

  5. Project // 01.01. – 31.08.2018

    Comparison of the Change in the Effective Tax Burden of Corporations Across EU Member States Based on a Model-Firm Approach (Tax Analyzer Model)

    Increasingly globalised, mobile and digital business models and corporate structures have enhanced the scope for corporate tax planning activities and continue to challenge the uncoordinated coexistence of…

  6. Project // 01.01. – 30.06.2018

    International Tax Competition – Evaluation, Trends and Conclusions for Fiscal Policy Makers

    Tax competition is the result of national fiscal policies mutually influencing each other in and environment of high economic integration and affects mobility decisions for labour and capital.

    Nowadays, the facets…

  7. Project // 01.01. – 31.12.2018

    Structural Reform in Germany, 2013-2017

    This study aims to identify structural reforms in Germany in the period 2013 to 2017, including their origins, intended impact, and actual impact to date, as well as remaining reform needs. Structural reforms…

  8. Project // 31.12.2017 – 30.06.2022

    Fiscal Institutions and Reform Preferences

    The project examines policy makers' preferences for public finance reforms as part of the Collaborative Research Center SFB 884 "Political Economy of Reforms" (http://reforms.uni-mannheim.de/). The project will…

  9. Project // 01.12.2017 – 30.06.2018

    Strategies to Encourage European Identity

    Despite the great achievements for peace and economic prosperity, the European project has recently been challenged with public support being on decline in many member states. If national identity remains strong…